Subject Index
A
Absorption costing
reconciling income under, 205–206
variable costing compared, 200–201
Accounting rate of return, 500–501
Accounts receivable turnover, 622–623
Accrued liabilities, 686
Acid-test ratio, 622
Actionable measures, 572
Activity-based budgeting, 381
Activity-based costing
activity classification and, 359–362
activity identification and, 364–365
activity management and, 377–378
batch-level activities and, 359
calculating activity pool rates, 366–368
calculating unit product costs, 369–371
characteristics of, 357
cost allocation to products and services, 368–369
customer-level activities and, 359
developing cost pools and, 365–366
first-stage allocation and, 366
nonproduct costs and, 358
organization-level activities and, 360
process improvement and, 378–379
product-level activities and, 359
product profitability reassessment and, 379–380
unit-level activities and, 359
Activity cost pool rates, 366–368
Actual overhead, 155
Administrative costs, 130, 361
Allocated costs, 448
Allocated fixed costs, 448
Almanac of Business and Industrial Financial Ratios, 636
American National Standards Institute (ANSI), 225
Annual Statement Studies: Financial Ratio Benchmarks, 636–637
Annual Survey of Manufacturers, 42, 638
Application base, 149
Assets
capital assets, 472
depreciable assets, 472
long-lived assets, 472
return on, 629
turnover ratios and, 626
Assigned costs, 448
Average collection period, 623–624
Average days to ...
Get Managerial: Accounting now with the O’Reilly learning platform.
O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.
